Form 532-Oregon Quarterly Tax Return-For Manufacturers Distributing-2010 (Page 3 of 4) in pdf

Instructions for Form 532—Oregon Quarterly Tax Return for

Manufacturers Distributing Nonexempt Tobacco Products

General information

Line 1. Enter the total wholesale price of all tobacco products

distributed in Oregon (except moist snuff, chewing tobacco,

This Oregon return, including all schedules, is required

and cigars) during the reporting period from Schedule 1A,

to be filed by manufacturers to report nonexempt tobacco

line 20.

products distributed in Oregon each quarter. Submit this

Line 3. Enter the total number of units (retail containers) of

return with payment for each quarter in which a distribution

moist snuff (definition A) (weighing 1.2 ounces or less) distrib-

of nonexempt tobacco products occurs. Quarterly returns

uted in Oregon during the reporting period from Schedule 2A,

are due on or before the last day of January, April, July, and

line 20.

October. Payment of the tax must be made with the return.

Line 5. Enter the total ounces of moist snuff (definition A)

What is the applicable law? This publication is not a com-

(for retail containers weighing more than 1.2 ounces) distrib-

plete statement of Oregon laws. For more information, refer

uted in Oregon during the reporting period from Schedule

to the laws and rules, Oregon Revised Statutes (ORS) 323.500

3A, line 20.

through 323.995.

Line 7. Enter the total number of units (retail containers)

Oregon tobacco products tax rates

of moist snuff (definition B) (weighing 1.2 ounces or less)

The tobacco products tax rate is 65 percent of the wholesale

purchased during the reporting period from Schedule 4A,

line 20.

sales price on all tobacco products except moist snuff and

cigars. The moist snuff rate is the greater of $1.78 per ounce

Line 9. Enter the total ounces of moist snuff (definition B)

or $2.14 per retail container. The cigar rate is the lower of 65

(for retail containers weighing more than 1.2 ounces) pur-

percent of the wholesale sales price or $0.50 per single cigar.

chased during the reporting period from Schedule 5A, line

20.

What is moist snuff?

Line 11. Enter the total number of cigars distributed in Or-

Moist snuff is taxed by weight. Moist snuff definition A

egon during the reporting period that have a wholesale sales

includes any finely cut, ground, milled, or powdered tobacco

price of 77 cents or more per cigar from Schedule 6A, line 20.

product that is not intended to be smoked or placed in the

Line 13. Enter the total wholesale price of cigars distributed

nasal cavity. Moist snuff definition B includes other prod-

in Oregon during the reporting period that have a wholesale

ucts containing tobacco that are not intended to be consumed

sales price less than 77 cents per cigar from Schedule 7A,

by burning. [See OAR 150-323.500(9) for examples.]

line 20.

Instructions

Line 18. Penalty and interest. Enter a penalty amount if

applicable. A penalty is imposed if you mail your report or

Please use blue or black ink when filling out this form.

pay the tax after the due date. The penalty is 5 percent of the

Enter information in the boxes at the top of the form as follows:

unpaid tax. If you file more than 30 days after the due date,

• Quarter. Enter "1” for the first quarter, “2” for the second

add an additional penalty of 20 percent of the unpaid tax.

quarter, etc.

Interest is imposed on any unpaid tax from the due date

• Quarter dates. Enter the month, day, and year for the be-

until the date payment in full is received. The interest rate as

ginning and ending dates of the quarter you are reporting

of January 1, 2010, is 5 percent annually, or 0.04167 percent

(i.e., 01/01/10–3/31/10).

per month, or 0.0137 percent per day. The interest rate may

• Due date. Enter the month, day, and year the return is due

change once a calendar year.

(i.e., first quarter due date is 4/30/10).

Sign and date your return. Please do not use red ink or

• Social Security number. Enter if you are an individual

staple your check or money order to this return.

reporting your purchases.

Mail your return, payment, and all supporting schedules

• Business ID number. Enter your business identification

to the following address. Your return can not be processed

number (BIN) (assigned to you by the Oregon Department

without the schedules. Failure to include the schedules may

of Revenue) if you are a business reporting purchases.

result in penalties. Make your check payable to: Oregon

• Period. Enter “3” for the quarter January–March; enter

Department of Revenue. Mail to:

“6” for the quarter April–June; enter “9” for the quarter

Tobacco Tax

July–September; and enter “12” for the quarter October–

Oregon Department of Revenue

December.

PO Box 14110

• Enter your name and address information.

Salem OR 97309-0910

• Enter your federal employer identification number.

Please keep a copy of your completed return and schedules

• Put an “X” in the appropriate box for “You are a(n).”

with your records.

150-605-005 (Rev. 11-10)

Form 532-Oregon Quarterly Tax Return-For Manufacturers Distributing-2010 Page 3

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